Okla. Stat. tit. 68, § 68-1356.1: Fire departments for unincorporated areas -

Qualification for exemption - Proof of eligibility.

(A) In order to qualify for any exemption authorized by

paragraph 17 of Section 1356 of this title, at the time of sale, the

person to whom the sale is made may be required to furnish the

vendor proof of eligibility for such exemption as required by this

section.

(B) All vendors shall honor the proof of eligibility for sales

tax exemption as authorized by this section and sales to a person

providing such proof shall be exempt from the tax levied by this

article.

(C) A fire department organized pursuant to Section 592 of

Title 18 of the Oklahoma Statutes may obtain one card, the size and

design of which shall be prescribed by the Oklahoma Tax Commission,

which shall constitute proof of eligibility for sales tax exemptions

authorized by paragraph 17 of Section 1356 of this title. Such card

may be obtained upon application to the Tax Commission on a form

prescribed by the Tax Commission. The application shall contain

such other information as may be required by the Tax Commission.

Upon approval by the Tax Commission, the fire department shall be

issued one card as prescribed by this section. The card shall be

renewable every three (3) years upon application therefor, as

provided by this section, to the Tax Commission.